-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 F/T1hAU85PIt8IRdLBYF+KZQ5AFpWOjqqdn8iNVtL7byVP2hl3QcmCFD3BWLpU5+
 UfMNUQ4B2z6AadXy8wUzFQ==

<SEC-DOCUMENT>0000921895-06-000938.txt : 20060414
<SEC-HEADER>0000921895-06-000938.hdr.sgml : 20060414
<ACCEPTANCE-DATETIME>20060414114301
ACCESSION NUMBER:		0000921895-06-000938
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051212
FILED AS OF DATE:		20060414
DATE AS OF CHANGE:		20060414

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LEWIS JACQUELINE F
		CENTRAL INDEX KEY:			0001253295

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21617
		FILM NUMBER:		06760014

	BUSINESS ADDRESS:	
		STREET 1:		QUIGLEY CORP, KELLS BUILDING
		STREET 2:		621 SHADY RETREAD RD PO BOX 1349
		CITY:			DOYLESTOWN
		STATE:			PA
		ZIP:			18901
		BUSINESS PHONE:		2153450919

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			QUIGLEY CORP
		CENTRAL INDEX KEY:			0000868278
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				232577138
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		KELLS BUILDING
		STREET 2:		621 SHADY RETREAT RD
		CITY:			DOYLESTOWN
		STATE:			PA
		ZIP:			18901
		BUSINESS PHONE:		2153450919

	MAIL ADDRESS:	
		STREET 1:		PO BOX 1349
		STREET 2:		LANDMARK BLDG, 10 S CLINTON ST
		CITY:			DOYLESTOWN
		STATE:			PA
		ZIP:			18901
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>lew54.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-12-12</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000868278</issuerCik>
        <issuerName>QUIGLEY CORP</issuerName>
        <issuerTradingSymbol>QGLY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001253295</rptOwnerCik>
            <rptOwnerName>LEWIS JACQUELINE F</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3805 OLD EASTON ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>DOYLESTOWN</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>18901</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Options to Purchase Common Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>13.80</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-12-12</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>20000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2005-12-12</value>
            </exerciseDate>
            <expirationDate>
                <value>2015-12-11</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.0005 par value per share</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>20000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>20000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Payment for services rendered.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Lewis, Jacqueline F.</signatureName>
        <signatureDate>2006-04-13</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----